NOVEMBER 2022

VOlUME 05 ISSUE 11 NOVEMBER 2022
The Influence of Socialization on Usefulness: Antecedent and Moderation Effect
1Zaki Fakhroni,2Retno Tri Utami
1,2Accounting Department, Faculty of Economics and Business, University of Mulawarman, Indonesia
DOI : https://doi.org/10.47191/ijsshr/v5-i11-08

Google Scholar Download Pdf
ABSTRACT

A technology is said to be useful when the user decides to use it. In order for taxpayers to pay taxes easily and efficiently, the tax authorities need to introduce an electronic payment system by conducting outreach activities to PBB P2 taxpayers in order to increase their knowledge. convenience and self-efficacy. This type of research is quantitative research using primary data and sample determination using quota sampling with a total of 200 respondents. Data analysis using SEM-PLS assisted by SmartPLS Version 3.2.9 program. The results of this study obtained empirical evidence that: (1) internal education has a positive and significant effect on socialization; (2) socialization has a positive and significant effect on usefulness; (3) the ease of weakening the relationship between socialization and usefulness; (4) self-efficacy is not able to moderate the relationship between socialization and usefulness. This study also produces new findings, there is an effect of internal education antecedents that have a large enough influence before socializing.

KEYWORDS:

Internal education, self-efficacy, usefulness, convenience, socialization.

REFERENCES

1) Bandura, A. (2001). Analysis of Self-Efficacy Theory of Behavioral Change. History of the Family, 6(4), 455–476. https://doi.org/10.1016/S1081-602X(01)00088-4

2) Davis, FD (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly: Management Information Systems, 13(3), 319–339. https://doi.org/10.2307/249008

3) Dweck, CS, & Leggett, EL (1988). A Social-Cognitive Approach to Motivation and Personality. Psychological Review, 95(2), 256–273. https://doi.org/10.1037/0033-295X.95.2.256

4) Ghozali, Imam; Latan, H. (2015). Partial Least Squares Concepts, Techniques and Applications using the SmartPLS 3.0 (2nd) Program. Diponegoro University Publishing Agency.

5) Ghozali, I. (2021). Partial Least Squares Concepts, Techniques, and Applications Using the SmartPLS 3.2.9 (3rd) Program. Diponegoro University Publishing Agency.

6) Hwang, Y., & Yi, MY (2002). Predicting the Use of Web-Based Information Systems: Intrinsic Motivation and Self-Efficacy. Information Systems, 1076–1081.

7) M. Amirin, T. (2010). Likert Scale: Use and Analysis of the Data. Tatangmanguny.Wordpress.Com.

8) Pinatik, S., & Marisa Rais, M. (2015). The Effect of Benefits and Ease of E-Spt on E-Spt Reporting by Private Taxpayers at Kpp Pratama Bitung. Journal of Research in Economics, Management, Business and Accounting, 3(1), 542–552. https://doi.org/10.35794/emba.v3i1.7246

9) Rambe, RF, & Personal, A. (2014). Testing Ease and Benefit With Antecedent Factors of Socialization and Self-Efficacy as Moderators on E-SPT Users. Journal of Accounting and Business Research, 14(2), 286–299.

10) RI, U. (2009). Law of the Republic of Indonesia Number 28 of 2009 concerning Regional Taxes and Regional Levies.

11) Samarinda, PD (2011). Samarinda City Regulation. 1–15.

12) Schustack, Miriam W; Friedman, HS (2008). Personality Theory and Modern Research (Keti Edition). Erlangga.

13) Sharma, S., Durand, RM, & Gur-Arie, O. (1981). Identification and Analysis of Moderator Variables. Journal of Marketing Research, 18(3), 291. https://doi.org/10.2307/3150970

14) Smith, HM, & Betz, NE (2000). Development and Validation of a Scale of Perceived Social Self-Efficacy. Journal of Career Assessment, 8(3), 283–301. https://doi.org/10.1177/106907270000800306

15) Solim. (2011). Analysis of Moderation and Mediation Variables. Statistics Study Program, Faculty of Mathematics and Natural Sciences, Universitas Brawijaya. https://www.academia.edu/8314503/Solimun_Program_Studi_Statistika_FMIPA_UB_31_V_ANALISIS_VARIABEL_MODERASI_DAN_MEDIASI

16) Sukandarrumidi. (2012). Research Methodology: A Practical Guide for Beginner Researchers (Print to). GADJAH MADA UNIVERSITY PRESS.

17) Thompson, RL, Higgins, CA, & Howell, JM (1991). Personal Computing: Toward a Conceptual Model of Utilization Utilization of Personal Computers Personal Computing: Toward a Conceptual Model of Utilization1. Source: MIS Quarterly, 15(1), 125–143.

18) Venkatesh, V., & Davis, FD (2000). Theoretical extension of the Technology Acceptance Model: Four longitudinal field studies. Management Science, 46(2), 186–204. https://doi.org/10.1287/mnsc.46.2.186.11926

19) Mayor, S. (2019). Samarinda Mayor Regulation Number 60 of 2019 concerning the Implementation of Non-Cash Transactions for Regional Revenue.

20) Yamin Noch, M., & Pattiasna, V. (2017). Determinants of Perception of Ease, Perception of Benefit, Risk Perception and Taxpayer Satisfaction with the Use of the E-Filling System (Survey at KPP Pratama Jayapura). November. http://docplayer.info/69537304-Seminar-nasional-aptikom-semnastikom-favehotel-jayapura-3-november-2017.html

VOlUME 05 ISSUE 11 NOVEMBER 2022

Indexed In

Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar Avatar